Tiếng anh chuyên ngành kế toán part 43 pot

... is: xii Contents PART TWO PLANNING AND FORECASTING 22 3 8. Choosing a Business Form 22 5 Richard P. Mandel 9. The Business Plan 26 0 Andrew Zacharakis 10. Planning Capital Expenditure 29 1 Steven P. ... PART ONE UNDERSTANDING THE NUMBERS xi Contents Preface v Acknowledgments ix PART ONE UNDERSTANDING THE NUMBERS 1 1. Using Financial Statements 3 John Leslie Livingstone 2. Analyzi...

Ngày tải lên: 19/08/2013, 11:10

... Ended June 30 XXX1 XXX2 XXX3 Operations Net income $ 4,490 $ 7,785 $ 9,421 Adjustments to convert net income to cash basis 3, 9 43 5 ,35 2 4,540 Cash from operations $ 8, 433 $ 13, 137 $ 13, 961 Financing Stock ... liabilities 1 ,38 5 1,027 Total liabilities $10,187 $10,782 Preferred stock $ 980 Common stock 13, 844 $ 23, 195 Retained earnings 13, 614 18,1 73 Total equity $28, 438 $41 ,36...

Ngày tải lên: 19/08/2013, 11:10

... goods sold 48 0,000 530,000 600,000 Gross profit $ 240 ,000 $270,000 $300,000 Less expenses Salaries $ 40 ,000 $ 49 ,600 $ 69,000 Rent 36,000 49 ,40 0 54, 400 Phone and utilities 14, 400 19 ,40 0 26,000 Depreciation ... $100,000 $128,000 $159,000 Income before taxes $ 140 ,000 $ 142 ,000 $ 141 ,000 Income tax expense (40 %) 56,000 56,800 56 ,40 0 Net income $ 84, 000 $ 85,200 $ 84, 600 Sa...

Ngày tải lên: 19/08/2013, 11:10

... a number of years by Delta Air Lines: 3 1992 $ 35 million 1993 65 million 1994 2 million 19 95 0 million 1996 2 million The gains averaged about $ 25 million over the 10 years ending in 1996 and ... dollars: Quarter 4 3 2 1 Net sales $1,870 $1,8 25 $1,9 45 $2,343 Gross margin $1,122 $1,016 $1,043 $1,377 Gross margin 25% 30% 28% 28% Operating costs $ 383 $ 3 75 $ 379 $ 409 Operating inc...

Ngày tải lên: 19/08/2013, 11:10

... taxes 5,5 86 38,407 157, 361 Income before equity in income of joint ventures 24 ,69 7 18 ,68 5 225,0 26 Equity in income of joint ventures 4, 262 1,947 2,925 Net income $ 28,959 $ 20 ,63 2 $ 227,951 Note: ... 4, 061 Charge to record plant closing costs — — 1,834 Pre-opening expenses 3,953 — — Charge to record store closing costs 36, 787 — — Write-down of U.K. assets 47,952 — — Interest,...

Ngày tải lên: 19/08/2013, 11:10

... moment appears likely to provide positive NPV. Future poten- tial projects should be considered as well, and they should be evaluated as potential alternatives. The projects, current or future, ... Different firms use different for- mulas for charging overhead expenses to various projects and departments. If overhead charges accurately reflect the shared resources used by a project, then they...

Ngày tải lên: 07/07/2014, 13:20

... ac- tivity as the conduct of any trade or business “in which the taxpayer does not materially participate.” Material participation is further defined in a series of Code sections and Temporary Regulations ... Morris off the hook) to include any taxpayer who partic- ipates in the business for more than 500 hours per year. Morris is clearly ma- terially participating in his business despite his...

Ngày tải lên: 07/07/2014, 13:20

... limited partnership, designating himself as the general partner and retaining all but a minimal amount of the limited partnership interests for himself. He would then transfer to the part- nership ... control over these assets in his role as general partner. The general partner of a limited partner- ship exercises all management functions; limited partners sacrifice all control in exchange...

Ngày tải lên: 07/07/2014, 13:20

... include tariffs in the total taxes to be minimized. Other Inf luences on Transfer Pricing Policy and Potential Conf licts Factors other than tax minimization also bear on the establishment of transfer prices. ... 3 Worldwide tax $16 $19 Composite tax rate 32% 38% Global Finance 407 shipped. There are, of course, some potential offsetting disadvantages from this practice: 1. Charging higher t...

Ngày tải lên: 07/07/2014, 13:20

... accelerated depreciation, especially for income tax purposes, is also seen to offset some of the potential profit over- statement associated with inflation. The revision of traditional cost-based ... ac- celerated depreciation to cause expenses to approximate current (replacement) costs is only a partial adjustment for the impact of inflation. Historically, the comprehensive restatement of re...

Ngày tải lên: 07/07/2014, 13:20

... stipulate that the short party now deliver to the long party the specified quantity of wheat. The long party must now pay the short party the spot price for this wheat. Yes, the spot price, not the ... the forward price. The party that will be selling wheat (the farmer) is known as the “short” party; the party that will be buying wheat (the baker) is known as the “long” party. In the jargon...

Ngày tải lên: 07/07/2014, 13:20

... the Securities Act. PART I—INFORMATION REQUIRED IN PROSPECTUS Item 1. Forepart of the Registration Statement and Outside Front Cover Page of Prospectus. Set forth in the forepart of the registration ... Where the registrant is a limited partnership, the registration statement shall be signed by a major- ity of the board of directors of any corporate general partner signing the registration...

Ngày tải lên: 07/07/2014, 13:20

... for a consult- ing fee, will sell, install, and service the software. The practice of using third party ISVs began in the 1980s, when large hardware and software manufactur- ers realized that they ... up defense facilities. The original network was called ARPANET. ARPANET was sponsored by the Department of Defense’s Advanced Research and Planning Agency (ARPA). It was replaced in the 1980s by...

Ngày tải lên: 07/07/2014, 13:20

... issuers. Forward: A contract in which two parties agree to a deferred transaction. One party is obligated to deliver an underlying asset or commodity; the other party is obligated to take delivery ... a liability. Long: To enter a future or forward as the long party. Also known as “buying” the fu- ture or forward. Long party: The party in a forward or future contract that will take delivery ....

Ngày tải lên: 07/07/2014, 13:20

... Corporation, 62, 359, 373, 405 Partner(s), strategic, 281 Partnership, 226–227 continuity of life, 234 control, 237–238 formation, 229 liability, 245 limited (see Limited partnership) pass-through ... (ITC), 123 Internet/intranet/extranets, 166– 167, 541–543, 553–554 accounting sites, 172 domain types, 167 financial management sites, 172 hypertext link, 167 vs. intranet/extranets, 553–554 p...

Ngày tải lên: 07/07/2014, 13:20